It was narrated from 'Iyad bin Himar that the Messenger of Allah ﷺ said:
“Whoever finds lost property, let him ask one or two men of good character to witness it, then he should not alter it nor conceal it. If its owner comes along, then he has more right to it, otherwise it belongs to Allah (Subhanahu-wa-Taala), Who gives it to whomsoever He wills.”

حَدَّثَنَا أَبُو بَكْرِ بْنُ أَبِي شَيْبَةَ، حَدَّثَنَا عَبْدُ الْوَهَّابِ الثَّقَفِيُّ، عَنْ خَالِدٍ الْحَذَّاءِ، عَنْ أَبِي الْعَلاَءِ، عَنْ مُطَرِّفٍ، عَنْ عِيَاضِ بْنِ حِمَارٍ، قَالَ قَالَ رَسُولُ اللَّهِ ﷺ " مَنْ وَجَدَ لُقَطَةً فَلْيُشْهِدْ ذَا عَدْلٍ أَوْ ذَوَىْ عَدْلٍ ثُمَّ لاَ يُغَيِّرْهُ وَلاَ يَكْتُمْ فَإِنْ جَاءَ رَبُّهَا فَهُوَ أَحَقُّ بِهَا وَإِلاَّ فَهُوَ مَالُ اللَّهِ يُؤْتِيهِ مَنْ يَشَاءُ " .